| Portal fiscal | |||||||||||||
| Tarifas aplicables a pagos provisionales de ISR | |||||||||||||
| 2015 | |||||||||||||
| Anexo 8 de la Resolución Miscelánea Fiscal 2015 (DOF 5/01/15) | |||||||||||||
| Ingresos por arrendamiento y por otorgar el uso o goce temporal de bienes inmuebles | |||||||||||||
| Mensual | Trimestral | ||||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||||||
| 0.01 | 496.07 | 0.00 | 1.92% | 0.01 | 1,488.21 | 0.00 | 1.92% | ||||||
| 496.08 | 4,210.41 | 9.52 | 6.40% | 1,488.22 | 12,631.23 | 28.56 | 6.40% | ||||||
| 4,210.42 | 7,399.42 | 247.24 | 10.88% | 12,631.24 | 22,198.26 | 741.72 | 10.88% | ||||||
| 7,399.43 | 8,601.50 | 594.21 | 16.00% | 22,198.27 | 25,804.50 | 1,782.63 | 16.00% | ||||||
| 8,601.51 | 10,298.35 | 786.54 | 17.92% | 25,804.51 | 30,895.05 | 2,359.62 | 17.92% | ||||||
| 10,298.36 | 20,770.29 | 1,090.61 | 21.36% | 30,895.06 | 62,310.87 | 3,271.83 | 21.36% | ||||||
| 20,770.30 | 32,736.83 | 3,327.42 | 23.52% | 62,310.88 | 98,210.49 | 9,982.26 | 23.52% | ||||||
| 32,736.84 | 62,500.00 | 6,141.95 | 30.00% | 98,210.50 | 187,500.00 | 18,425.85 | 30.00% | ||||||
| 62,500.01 | 83,333.33 | 15,070.90 | 32.00% | 187,500.01 | 249,999.99 | 45,212.70 | 32.00% | ||||||
| 83,333.34 | 250,000.00 | 21,737.57 | 34.00% | 250,000.00 | 750,000.00 | 65,212.71 | 34.00% | ||||||
| 250,000.01 | En adelante | 78,404.23 | 35.00% | 750,000.01 | En adelante | 235,212.69 | 35.00% | ||||||
| Actividad empresarial y profesional | |||||||||||||
| Enero | Febrero | Marzo | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 496.07 | 0.00 | 1.92% | 0.01 | 992.14 | 0.00 | 1.92% | 0.01 | 1,488.21 | 0.00 | 1.92% | ||
| 496.08 | 4,210.41 | 9.52 | 6.40% | 992.15 | 8,420.82 | 19.04 | 6.40% | 1,488.22 | 12,631.23 | 28.56 | 6.40% | ||
| 4,210.42 | 7,399.42 | 247.24 | 10.88% | 8,420.83 | 14,798.84 | 494.48 | 10.88% | 12,631.24 | 22,198.26 | 741.72 | 10.88% | ||
| 7,399.43 | 8,601.50 | 594.21 | 16.00% | 14,798.85 | 17,203.00 | 1,188.42 | 16.00% | 22,198.27 | 25,804.50 | 1,782.63 | 16.00% | ||
| 8,601.51 | 10,298.35 | 786.54 | 17.92% | 17,203.01 | 20,596.70 | 1,573.08 | 17.92% | 25,804.51 | 30,895.05 | 2,359.62 | 17.92% | ||
| 10,298.36 | 20,770.29 | 1,090.61 | 21.36% | 20,596.71 | 41,540.58 | 2,181.22 | 21.36% | 30,895.06 | 62,310.87 | 3,271.83 | 21.36% | ||
| 20,770.30 | 32,736.83 | 3,327.42 | 23.52% | 41,540.59 | 65,473.66 | 6,654.84 | 23.52% | 62,310.88 | 98,210.49 | 9,982.26 | 23.52% | ||
| 32,736.84 | 62,500.00 | 6,141.95 | 30.00% | 65,473.67 | 125,000.00 | 12,283.90 | 30.00% | 98,210.50 | 187,500.00 | 18,425.85 | 30.00% | ||
| 62,500.01 | 83,333.33 | 15,070.90 | 32.00% | 125,000.01 | 166,666.66 | 30,141.80 | 32.00% | 187,500.01 | 249,999.99 | 45,212.70 | 32.00% | ||
| 83,333.34 | 250,000.00 | 21,737.57 | 34.00% | 166,666.67 | 500,000.00 | 43,475.14 | 34.00% | 250,000.00 | 750,000.00 | 65,212.71 | 34.00% | ||
| 250,000.01 | En adelante | 78,404.23 | 35.00% | 500,000.01 | En adelante | 156,808.46 | 35.00% | 750,000.01 | En adelante | 235,212.69 | 35.00% | ||
| Abril | Mayo | Junio | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 1,984.28 | 0.00 | 1.92% | 0.01 | 2,480.35 | 0.00 | 1.92% | 0.01 | 2,976.42 | 0.00 | 1.92% | ||
| 1,984.29 | 16,841.64 | 38.08 | 6.40% | 2,480.36 | 21,052.05 | 47.60 | 6.40% | 2,976.43 | 25,262.46 | 57.12 | 6.40% | ||
| 16,841.65 | 29,597.68 | 988.96 | 10.88% | 21,052.06 | 36,997.10 | 1,236.20 | 10.88% | 25,262.47 | 44,396.52 | 1,483.44 | 10.88% | ||
| 29,597.69 | 34,406.00 | 2,376.84 | 16.00% | 36,997.11 | 43,007.50 | 2,971.05 | 16.00% | 44,396.53 | 51,609.00 | 3,565.26 | 16.00% | ||
| 34,406.01 | 41,193.40 | 3,146.16 | 17.92% | 43,007.51 | 51,491.75 | 3,932.70 | 17.92% | 51,609.01 | 61,790.10 | 4,719.24 | 17.92% | ||
| 41,193.41 | 83,081.16 | 4,362.44 | 21.36% | 51,491.76 | 103,851.45 | 5,453.05 | 21.36% | 61,790.11 | 124,621.74 | 6,543.66 | 21.36% | ||
| 83,081.17 | 130,947.32 | 13,309.68 | 23.52% | 103,851.46 | 163,684.15 | 16,637.10 | 23.52% | 124,621.75 | 196,420.98 | 19,964.52 | 23.52% | ||
| 130,947.33 | 250,000.00 | 24,567.80 | 30.00% | 163,684.16 | 312,500.00 | 30,709.75 | 30.00% | 196,420.99 | 375,000.00 | 36,851.70 | 30.00% | ||
| 250,000.01 | 333,333.32 | 60,283.60 | 32.00% | 312,500.01 | 416,666.65 | 75,354.50 | 32.00% | 375,000.01 | 499,999.98 | 90,425.40 | 32.00% | ||
| 333,333.33 | 1,000,000.00 | 86,950.28 | 34.00% | 416,666.66 | 1,250,000.00 | 108,687.85 | 34.00% | 499,999.99 | 1,500,000.00 | 130,425.42 | 34.00% | ||
| 1,000,000.01 | En adelante | 313,616.92 | 35.00% | 1,250,000.01 | En adelante | 392,021.15 | 35.00% | 1,500,000.01 | En adelante | 470,425.38 | 35.00% | ||
| Julio | Agosto | Septiembre | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 3,472.49 | 0.00 | 1.92% | 0.01 | 3,968.56 | 0.00 | 1.92% | 0.01 | 4,464.63 | 0.00 | 1.92% | ||
| 3,472.50 | 29,472.87 | 66.64 | 6.40% | 3,968.57 | 33,683.28 | 76.16 | 6.40% | 4,464.64 | 37,893.69 | 85.68 | 6.40% | ||
| 29,472.88 | 51,795.94 | 1,730.68 | 10.88% | 33,683.29 | 59,195.36 | 1,977.92 | 10.88% | 37,893.70 | 66,594.78 | 2,225.16 | 10.88% | ||
| 51,795.95 | 60,210.50 | 4,159.47 | 16.00% | 59,195.37 | 68,812.00 | 4,753.68 | 16.00% | 66,594.79 | 77,413.50 | 5,347.89 | 16.00% | ||
| 60,210.51 | 72,088.45 | 5,505.78 | 17.92% | 68,812.01 | 82,386.80 | 6,292.32 | 17.92% | 77,413.51 | 92,685.15 | 7,078.86 | 17.92% | ||
| 72,088.46 | 145,392.03 | 7,634.27 | 21.36% | 82,386.81 | 166,162.32 | 8,724.88 | 21.36% | 92,685.16 | 186,932.61 | 9,815.49 | 21.36% | ||
| 145,392.04 | 229,157.81 | 23,291.94 | 23.52% | 166,162.33 | 261,894.64 | 26,619.36 | 23.52% | 186,932.62 | 294,631.47 | 29,946.78 | 23.52% | ||
| 229,157.82 | 437,500.00 | 42,993.65 | 30.00% | 261,894.65 | 500,000.00 | 49,135.60 | 30.00% | 294,631.48 | 562,500.00 | 55,277.55 | 30.00% | ||
| 437,500.01 | 583,333.31 | 105,496.30 | 32.00% | 500,000.01 | 666,666.64 | 120,567.20 | 32.00% | 562,500.01 | 749,999.97 | 135,638.10 | 32.00% | ||
| 583,333.32 | 1,750,000.00 | 152,162.99 | 34.00% | 666,666.65 | 2,000,000.00 | 173,900.56 | 34.00% | 749,999.98 | 2,250,000.00 | 195,638.13 | 34.00% | ||
| 1,750,000.01 | En adelante | 548,829.61 | 35.00% | 2,000,000.01 | En adelante | 627,233.84 | 35.00% | 2,250,000.01 | En adelante | 705,638.07 | 35.00% | ||
| Octubre | Noviembre | Diciembre | |||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||
| 0.01 | 4,960.70 | 0.00 | 1.92% | 0.01 | 5,456.77 | 0.00 | 1.92% | 0.01 | 5,952.84 | 0.00 | 1.92% | ||
| 4,960.71 | 42,104.10 | 95.20 | 6.40% | 5,456.78 | 46,314.51 | 104.72 | 6.40% | 5,952.85 | 50,524.92 | 114.29 | 6.40% | ||
| 42,104.11 | 73,994.20 | 2,472.40 | 10.88% | 46,314.52 | 81,393.62 | 2,719.64 | 10.88% | 50,524.93 | 88,793.04 | 2,966.91 | 10.88% | ||
| 73,994.21 | 86,015.00 | 5,942.10 | 16.00% | 81,393.63 | 94,616.50 | 6,536.31 | 16.00% | 88,793.05 | 103,218.00 | 7,130.48 | 16.00% | ||
| 86,015.01 | 102,983.50 | 7,865.40 | 17.92% | 94,616.51 | 113,281.85 | 8,651.94 | 17.92% | 103,218.01 | 123,580.20 | 9,438.47 | 17.92% | ||
| 102,983.51 | 207,702.90 | 10,906.10 | 21.36% | 113,281.86 | 228,473.19 | 11,996.71 | 21.36% | 123,580.21 | 249,243.48 | 13,087.37 | 21.36% | ||
| 207,702.91 | 327,368.30 | 33,274.20 | 23.52% | 228,473.20 | 360,105.13 | 36,601.62 | 23.52% | 249,243.49 | 392,841.96 | 39,929.05 | 23.52% | ||
| 327,368.31 | 625,000.00 | 61,419.50 | 30.00% | 360,105.14 | 687,500.00 | 67,561.45 | 30.00% | 392,841.97 | 750,000.00 | 73,703.41 | 30.00% | ||
| 625,000.01 | 833,333.30 | 150,709.00 | 32.00% | 687,500.01 | 916,666.63 | 165,779.90 | 32.00% | 750,000.01 | 1,000,000.00 | 180,850.82 | 32.00% | ||
| 833,333.31 | 2,500,000.00 | 217,375.70 | 34.00% | 916,666.64 | 2,750,000.00 | 239,113.27 | 34.00% | 1,000,000.01 | 3,000,000.00 | 260,850.81 | 34.00% | ||
| 2,500,000.01 | En adelante | 784,042.30 | 35.00% | 2,750,000.01 | En adelante | 862,446.53 | 35.00% | 3,000,000.01 | En adelante | 940,850.81 | 35.00% | ||
| Sector primario (agricultura, silvicultura, ganadería y pesca) | |||||||||||||
| 1er semestre | 2do semestre | ||||||||||||
| Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | Límite inferior | Límite superior | Cuota fija | Por ciento para aplicarse sobre el excedente del límite inferior | ||||||
| 0.01 | 2,976.42 | 0.00 | 1.92% | 0.01 | 5,952.84 | 0.00 | 1.92% | ||||||
| 2,976.43 | 25,262.46 | 57.12 | 6.40% | 5,952.85 | 50,524.92 | 114.29 | 6.40% | ||||||
| 25,262.47 | 44,396.52 | 1,483.44 | 10.88% | 50,524.93 | 88,793.04 | 2,966.91 | 10.88% | ||||||
| 44,396.53 | 51,609.00 | 3,565.26 | 16.00% | 88,793.05 | 103,218.00 | 7,130.48 | 16.00% | ||||||
| 51,609.01 | 61,790.10 | 4,719.24 | 17.92% | 103,218.01 | 123,580.20 | 9,438.47 | 17.92% | ||||||
| 61,790.11 | 124,621.74 | 6,543.66 | 21.36% | 123,580.21 | 249,243.48 | 13,087.37 | 21.36% | ||||||
| 124,621.75 | 196,420.98 | 19,964.52 | 23.52% | 249,243.49 | 392,841.96 | 39,929.05 | 23.52% | ||||||
| 196,420.99 | 375,000.00 | 36,851.70 | 30.00% | 392,841.97 | 750,000.00 | 73,703.41 | 30.00% | ||||||
| 375,000.01 | 499,999.98 | 90,425.40 | 32.00% | 750,000.01 | 1,000,000.00 | 180,850.82 | 32.00% | ||||||
| 499,999.99 | 1,500,000.00 | 130,425.42 | 34.00% | 1,000,000.01 | 3,000,000.00 | 260,850.81 | 34.00% | ||||||
| 1,500,000.01 | En adelante | 470,425.38 | 35.00% | 3,000,000.01 | En adelante | 940,850.81 | 35.00% | ||||||